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Tax Fairness and Folk Justice

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  • Sheffrin,Steven M.

Abstract

Why have Americans severely limited the estate and gift tax - ostensibly targeted at only the very wealthy - but greatly expanded the subsidies to low-wage workers through the Earned Income Tax Credit, now the single largest poverty program in the country? Why do people hate the property tax so much, yet seemingly revolt against it only during periods of economic change? Why are some groups of taxpayers more obedient to the tax authorities than others, even when they face the same enforcement regime? These puzzling questions all revolve around perceptions of tax fairness. Is the public simply inconsistent? A sympathetic and unified explanation for these attitudes is based on understanding the everyday psychology of fairness and how it comes to be applied in taxation. This book demonstrates how a serious consideration of 'folk justice' can deepen our understanding of how tax systems actually function and how they can perhaps be reformed.

Suggested Citation

  • Sheffrin,Steven M., 2013. "Tax Fairness and Folk Justice," Cambridge Books, Cambridge University Press, number 9780521148054, October.
    • Handle: RePEc:cup:cbooks:9780521148054
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    Cited by:

    1. Larissa Batrancea & Ioan Chirila & Ramona-Anca Nichita, 2014. "Fathoming Tax Havens Climate Through A Consequentialist Versus A Deontological Moral Lens," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 2, pages 61-70, April.
    2. James Alm, 2017. "Is Economics Useful for Public Policy?," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 835-854, April.
    3. Liscow, Zachary & Fox, Edward, 2022. "The psychology of taxing capital income: Evidence from a survey experiment on the realization rule," Journal of Public Economics, Elsevier, vol. 213(C).
    4. Fleurbaey, Marc & Maniquet, François, 2015. "Optimal taxation theory and principles of fairness," LIDAM Discussion Papers CORE 2015005, Université catholique de Louvain, Center for Operations Research and Econometrics (CORE).
    5. Raeni & Astika Sari, 2016. "What are the Challenges in Designing An Effective Personal Income Tax System?," Economics and Finance in Indonesia, Faculty of Economics and Business, University of Indonesia, vol. 62, pages 59-66, April.
    6. Richard M. Bird, 2018. "Are global taxes feasible?," International Tax and Public Finance, Springer;International Institute of Public Finance, vol. 25(5), pages 1372-1400, October.
    7. Sussman, Nathan & Slivinski, Al, 2019. "Tax administration and compliance: evidence from medieval Paris," CEPR Discussion Papers 13512, C.E.P.R. Discussion Papers.
    8. Steven Sheffrin & Rujun Zhao, 2021. "Public perceptions of the tax avoidance of corporations and the wealthy," Empirical Economics, Springer, vol. 61(1), pages 259-277, July.
    9. James Alm, 2017. "Is Economics Useful for Public Policy?," Southern Economic Journal, John Wiley & Sons, vol. 83(4), pages 835-854, April.

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